in the distal nephrons of euryhaline and seawater pufferfishes. Am J Physiol Regul Integr Comp Physiol 300: R284 -R297, 2011. First published November 17, 2010 doi:10.1152/ajpregu.00725.2009.-The process of NaCl reabsorption in the distal nephron allows freshwater fishes to excrete hypotonic urine and seawater fishes to excrete urine containing high concentrations of divalent ions; the relevant transporters, however, have not yet been identified. In the mammalian distal nephron, NaCl absorption is mediated by Na ϩ -K ϩ -Cl Ϫ cotransporter 2 (NKCC2, Slc12a1) in the thick ascending limb, Na ϩ -Cl Ϫ cotransporter (NCC, Slc12a3) in the distal convoluted tubule, and epithelial sodium channel (ENaC) in the collecting duct. In this study, we compared the expression profiles of these proteins in the kidneys of euryhaline and seawater pufferfishes. Mining the fugu genome identified one NKCC2 gene and one NCC gene, but no ENaC gene. RT-PCR and in situ hybridization analyses demonstrated that NKCC2 was highly expressed in the distal tubules and NCC was highly expressed in the collecting ducts of euryhaline pufferfish (mefugu, Takifugu obscurus). On the other hand, the kidney of seawater pufferfish (torafugu, Takifugu rubripes), which lacked distal tubules, expressed very low levels of NCC, and, in the collecting ducts, high levels of NKCC2. Acclimation of mefugu to seawater resulted in a 2.7ϫ decrease in NCC expression, whereas NKCC2 expression was not markedly affected. Additionally, internalization of NCC from the apical surface of the collecting ducts was observed. These results suggest that NaCl reabsorption in the distal nephron of the fish kidney is mediated by NCC and NKCC2 in freshwater and by NKCC2 in seawater. distal tubule; collecting duct; NKCC2; NCC; fish kidney; dilute urine FRESHWATER FISHES LIVE IN hypo-osmotic environments, resulting in significant influx of water into the body, mainly across the gills. To maintain body fluid homeostasis, freshwater fishes import ions from surrounding water through the gills (13,22) or from the diet, and excrete excess water in hypotonic urine (ϳ10 mM Na ϩ and Cl Ϫ ) through the kidneys (30). To increase urine volume (i.e., water excretion), freshwater fishes secrete NaCl in the proximal tubule and draw interstitial water into the tubular lumen (9); this proximally introduced NaCl should be reabsorbed in the distal nephron. Reabsorption of Na ϩ and Cl Ϫ ions from urine under water-impermeable conditions is, therefore, essential for net water excretion and the survival of fishes in freshwater. Na ϩ and Cl Ϫ reabsorption is also important for seawater fishes. Unlike freshwater fishes, however, seawater fishes experience passive water efflux. To balance water loss, seawater fishes absorb water and ions through the intestine by drinking large amounts of seawater (17). Surplus ions are excreted mainly through the gills (13, 22), although divalent ions (Mg 2ϩ and SO 4 2Ϫ ) are excreted through isotonic urine (4, 30). To produce urine with high concentrations of Mg 2ϩ (ϳ140 mM) ...